2020 (3) TMI 1098

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..... f 2009, 949 of 2009 - FINAL ORDER NO. 20198-20199/2020
Service Tax
Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - HELD THAT:- The issue herein is squarely covered in favour of the appellant/assessee by Hon ble Supreme Court in the case of STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED A .....

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..... er (AR) For the Respondent ORDER Heard the parties. 2. As with the consent of the parties, we have also taken the Revenue's cross Appeal arising out of the common impugned order, which is fixed day after tomorrow being Appeal No. ST/947/2009. 3. The issue involved in this appeal by the assessee is whether the appellant is liable to pay Service Tax on "advance entrance/enrollment fee" collected .....

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